SOCIETE HOTELIERE DU CHATEAU DE MERCUES : revenue, balance sheet and financial ratios

SOCIETE HOTELIERE DU CHATEAU DE MERCUES is a French company founded 42 years ago, specialized in the sector Hôtels et hébergement similaire . Based in MERCUES (46090), this company of category PME shows in 2024 a revenue of 2.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SOCIETE HOTELIERE DU CHATEAU DE MERCUES (SIREN 328400106)
Indicator 2024 2023 2022 2021 2020 2019 2017
Revenue 2 012 533 € 2 096 311 € 2 152 377 € 2 181 654 € 1 482 596 € 2 145 088 € N/C
Net income -126 006 € 1 198 € -39 164 € 326 347 € -36 035 € -52 602 € 26 044 €
EBITDA -1 410 € 114 889 € 5 941 € 573 002 € 152 062 € 175 607 € N/C
Net margin -6.3% 0.1% -1.8% 15.0% -2.4% -2.5% N/C

Revenue and income statement

In 2024, SOCIETE HOTELIERE DU CHATEAU DE MERCUES achieves revenue of 2.0 M€. Activity remains stable over the period (CAGR: -1.3%). Slight decline of -4% vs 2023. After deducting consumption (336 k€), gross margin stands at 1.7 M€, i.e. a rate of 83%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1 k€, representing -0.1% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -101%, reducing margin by 5.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -126 k€ (-6.3% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 012 533 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 676 818 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-1 410 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-111 643 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-126 006 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.1%

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 208%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

207.956%

Financial autonomy (2024) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

17.015%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-1.807%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-10.895

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

12.0%

Solvency indicators evolution
SOCIETE HOTELIERE DU CHATEAU DE MERCUES

Sector positioning

Debt ratio
207.96 2024
2022
2023
2024
Q1: 0.0
Med: 27.86
Q3: 134.48
Average

In 2024, the debt ratio of SOCIETE HOTELIERE DU CHAT... (207.96) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
17.02% 2024
2022
2023
2024
Q1: 2.15%
Med: 30.4%
Q3: 60.1%
Average -5 pts over 3 years

In 2024, the financial autonomy of SOCIETE HOTELIERE DU CHAT... (17.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-10.89 years 2024
2022
2023
2024
Q1: -0.07 years
Med: 0.73 years
Q3: 4.74 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of SOCIETE HOTELIERE DU CHAT... (-10.89) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 120.88. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

120.883

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-572.482

Liquidity indicators evolution
SOCIETE HOTELIERE DU CHATEAU DE MERCUES

Sector positioning

Liquidity ratio
120.88 2024
2022
2023
2024
Q1: 68.47
Med: 157.0
Q3: 342.55
Average -17 pts over 3 years

In 2024, the liquidity ratio of SOCIETE HOTELIERE DU CHAT... (120.88) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-572.48x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.5x
Q3: 11.71x
Average -50 pts over 3 years

In 2024, the interest coverage of SOCIETE HOTELIERE DU CHAT... (-572.5x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 102 days. Excellent situation: suppliers finance 99 days of the operating cycle (retail model). Inventory turnover is 20 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 71 days of revenue, i.e. 397 k€ to permanently finance.

Operating WCR (2024) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

397 113 €

Customer credit (2024) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

3 j

Supplier credit (2024) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

102 j

Inventory turnover (2024) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

20 j

WCR in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

71 j

WCR and payment terms evolution
SOCIETE HOTELIERE DU CHATEAU DE MERCUES

Positioning of SOCIETE HOTELIERE DU CHATEAU DE MERCUES in its sector

Comparison with sector Hôtels et hébergement similaire

Valuation estimate

Based on 99 transactions of similar company sales in 2024, the value of SOCIETE HOTELIERE DU CHATEAU DE MERCUES is estimated at 1 093 357 € (range 543 760€ - 2 505 782€). The price/revenue ratio is 0.54x (in line with sector norms). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
99 tx
543k€ 1093k€ 2505k€
1 093 357 € Range: 543 760€ - 2 505 782€
NAF 5 année 2024

Valuation method used

Revenue Multiple
2 012 533 € × 0.54x = 1 093 358 €
Range: 543 760€ - 2 505 783€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 99 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Hôtels et hébergement similaire )

Compare SOCIETE HOTELIERE DU CHATEAU DE MERCUES with other companies in the same sector:

Voir toutes les statistiques du secteur Hôtels et hébergement similaire

Frequently asked questions about SOCIETE HOTELIERE DU CHATEAU DE MERCUES

What is the revenue of SOCIETE HOTELIERE DU CHATEAU DE MERCUES ?

The revenue of SOCIETE HOTELIERE DU CHATEAU DE MERCUES in 2024 is 2.0 M€.

Is SOCIETE HOTELIERE DU CHATEAU DE MERCUES profitable?

SOCIETE HOTELIERE DU CHATEAU DE MERCUES recorded a net loss in 2024.

Where is the headquarters of SOCIETE HOTELIERE DU CHATEAU DE MERCUES ?

The headquarters of SOCIETE HOTELIERE DU CHATEAU DE MERCUES is located in MERCUES (46090), in the department Lot.

Where to find the tax return of SOCIETE HOTELIERE DU CHATEAU DE MERCUES ?

The tax return of SOCIETE HOTELIERE DU CHATEAU DE MERCUES is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does SOCIETE HOTELIERE DU CHATEAU DE MERCUES operate?

SOCIETE HOTELIERE DU CHATEAU DE MERCUES operates in the sector Hôtels et hébergement similaire (NAF code 55.10Z). See the 'Sector positioning' section above to compare the company with its competitors.